S.N.P.SINGH, J.

1. This application in revision u/s. 25 of the Small Cause Courts Act has been filed by the Chairman and the Municipal Commissioners of the Chakradharpur Municipality and it is directed against the judgment and decree passed by the Munsif of Chaibassa exercising Small Cause Court Power in Small Cause Court suit No. 1 of 1969. The Chakradharpur Municipality brought the small cause court suit for recovery of Rs. 285-80 p. from the defendant on account of holding tax in respect of holding No. 2 in Ward No. 1 of the Chakradharpur Municipality for the fourth quarter of 1965-66, first and fourth quarters of 1966-67, first to fourth quarters of 1967-68 and first to third quarters of 1968-69. The defendant denied his liability on the sole ground that he was not the owner of the holding in question, inasmuch as that holding had been transferred to Mewawati Devi by a registered deed of gift dated the 8th of June 1957 by his father. It was alleged by the defendant that after the execution of the deed of gift an application for mutation was duly made, but the same was not acted upon. It was further alleged that Mewawati Devi, the wife of the defendant, had served a noti